300174SZSE

Report of the Audit Committee of the Board on the Performance Evaluation of the Accounting Firm for 2025

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The Audit Committee of Fujian Yuanli Activated Carbon Co., Ltd. evaluated the performance of Huaxing Certified Public Accountants for the 2025 fiscal year. The committee confirmed the firm’s qualifications and capabilities, approving its reappointment as the company’s auditor. The audit concluded that the financial statements fairly represented the company's financial position and performance, adhering to relevant accounting standards.

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Report of the Audit Committee of the Board on the Performance Evaluation of the Accounting Firm for 2025

Fujian Yuanli Activated Carbon Co., Ltd. (hereinafter referred to as "the Company") Audit Committee of the Board, in accordance with the "Company Law of the People's Republic of China," "Securities Law of the People's Republic of China," "Code of Corporate Governance for Listed Companies," "Management Measures for the Appointment of Accounting Firms by State-owned Enterprises and Listed Companies," "Shenzhen Stock Exchange GEM Listing Rules," "Self-Regulatory Guidelines No. 2 for Listed Companies on the Shenzhen Stock Exchange - Standardized Operations of GEM Listed Companies," and other laws, regulations, normative documents, as well as the "Articles of Association," "Working Rules of the Audit Committee of the Board," and other provisions and requirements, based on the principle of diligence and responsibility, reports on the performance evaluation of Huaxing Certified Public Accountants (Special General Partnership) (hereinafter referred to as "Huaxing") for the year 2025 and the fulfillment of supervisory responsibilities as follows:

I. Basic Information of the Auditor for the 2025 Annual Audit

(1) Basic Information of the Accounting Firm

Huaxing Certified Public Accountants (Special General Partnership) originated from Fujian Huaxing Certified Public Accountants, established in 1981, under the jurisdiction of the Fujian Provincial Department of Finance. In December 1998, it decoupled from the original supervising unit, the Fujian Provincial Department of Finance, and restructured into Fujian Huaxing Limited Liability Accounting Firm. In January 2009, it was renamed Fujian Huaxing Certified Public Accountants Co., Ltd. In December 2013, it transformed into Huaxing Certified Public Accountants (Special General Partnership). In July 2019, it was renamed Huaxing Certified Public Accountants (Special General Partnership) (hereinafter referred to as "Huaxing"). As of the end of 2025, Huaxing had 73 partners and 332 registered accountants, of which more than 185 had signed audit reports for securities services.

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